The study examined the nexus between corporate tax revenue and output growth of the Nigerian manufacturing sub-sector; Specifically, the study examined the impact of government expenditure on output growth of manufacturing sub-sector in Nigeria, determined the effect of tax revenue on output growth of manufacturing sub-sector in Nigeria. The study employed secondary data gathered from the Central Bank of Nigeria Annual Report and Statement of Account 2018 and other editions, Federal Bureau of Statistics as well as economic statistical websites (Index mundi). Selected variables were estimated using Auto-regressive Distributed Lags (ARDL) approach to co- integration technique. Findings revealed that government investment (GINVEXP) is statistically significant at the level of 5% though having negative on the manufacturing subsector output; Interest rate (INT) has a negative relationship with the dependent variable (MO) Manufacturing capacity utilization exerts a positive relationship with manufacturing output in Nigeria. Based on the findings, the study recommended among others that government should be sensitive to the variables in the tax environment (Company Income Tax) and other macro-environmental factors so as to enable the manufacturing sector cope with the ever changing dynamics of the manufacturing environment. government through banking sector in Nigeria, should reduce interest rate so that company can have access to loan in order to boost manufacturing output in Nigeria and larger percentage of government investment expenditure in the annual budget should be on capital component coupled with improved implementation of expenditure policies rather than recurrent expenditure which does not really have a significant impact on the manufacturing sub-sector in Nigeria.